Judgment of the Court (Third Chamber) of 12 January 2006.

Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.

Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.

Sixth VAT Directive - Article 2(1), Article 4(1) and (2) and Article 5(1) - Deduction of input tax - Economic activity - Taxable person acting as such - Supply of goods - Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number - Carousel fraud.

Joined cases C-354/03, C-355/03 and C-484/03.

Reports of Cases

2006 I-00483